90 (HP); 4. CIT v. Alembic Glass Industries Ltd.

279 ITR 331Supreme Court of India2015#609 most cited
162

judgments rely on this decision, according to BharatTax’s citation analysis of 366,444 Indian tax judgments — from 2019 to 2022.

Also referred to as

CIT v. Alembic Glass Industries Ltd. · Section 36(1)(va) · Section 43B · employee contributions · welfare funds · provident fund · ESI · due date for deposit · deduction of employee contributions · Explanation 2 · retrospective amendment · clarificatory amendment

Issues it is cited on

section 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 158bsection 158section 36(1)(va)section 43bsection 132asection 145

Judgments citing 90 (HP); 4. CIT v. Alembic Glass Industries Ltd.

Super Rubber Mix, Madurai vs. DCIT Non Corp Circle 1, Madurai

Appeal is allowed

ITA 323/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M.T. Hariharan (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

Arun Polymers, Madurai vs. ACIT Non Corpcircle 1, Madurai

The appeal stands allowed in terms of our above order

ITA 322/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M.T. Hariharan (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

Deccan Industries, Coimbatore vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 320/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri A. Arjunraj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

The Ktm Jewellery Limited, Coimbatore vs. DCIT, Corporae Circle-2, Coimbatore

The appeal stands allowed in terms of our above order

ITA 319/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 194CSection 2(24)(x)Section 263Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

A K Facility Services Private Limited, Thiruporrur vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre

Appeal is allowed

ITA 309/CHNY/2022[2016-17]Status: DisposedITAT Chennai22 Jun 2022AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. Roopeswari R. (Advocate) -Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

Dr Axion India Private Limited, Thiruvallur vs. ACIT, NFAC, Delhi

Appeal is allowed

ITA 302/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

Sri Ramesh Colour Match Works, Sivakasi vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 300/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

Sri Maharaj Colour Match Works, Sivakasi vs. DCIT, CPC, Bengaluru

Appeal is allowed

ITA 299/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

Sri Ramesh Sparklers Facory, Sivakasi vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 298/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

M/S Saravana Selfavathnam Retail Private Limited, Chennai vs. ADIT.CPC, Bengaluru

Appeal is allowed

ITA 288/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.288/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M/S. Sarvana Selvarathnam Retail Adit बनाम/ Pvt. Ltd. Cpc, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aakcs-2680-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : None ""थ" की ओरसे/Respondent By : Shri P. Sajit Kumar (Jcit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 22-06-2022 घोषणा की तारीख /Date Of Pronouncement : 22-06-2022

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

M/S Saravana Selvarathnam Trading & Manufacturing Private Limited, Chennai vs. ADIT, CPC, Benguluru

Appeal is allowed

ITA 287/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

M/S Saravana Selvarathnam Trading & Manufacturing Private Limited, Chennai vs. ADIT, CPC, Benguluru

Appeal is allowed

ITA 286/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

M/S Punniyamoorthy Pillai Department Store, Thanjavur vs. ITO, Circle(OSD)-1, Trichy

The appeal stands allowed in terms of our above order

ITA 285/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

Preety Arora, Mumbai vs. ADIT (CPC), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 1515/MUM/2021[2018-19]Status: DisposedITAT Mumbai15 Jun 2022AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalpreety Arora Vs. Adit (Cpc) 96, Shanghrila Shahid Karnataka Bhagatsingh Road Colaba 560100 Maharashtra – 400005 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aadpa3141M Appellant .. Respondent Appellant By : Ms.Pooja Hasrajani Respondent By : Mr. R.A. Dhyani Date Of Hearing 08.06.2022 Date Of Pronouncement 15.06.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2018-19. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us:

For Appellant: Ms.Pooja HasrajaniFor Respondent: Mr. R.A. Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (Supra) 3. CIT v. Nispo Polyfabriks Ltd. [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); ITA No.1515/Mum/2021 A.Y.2018-19 6 Preety Arora Vs.ADIT(CPC) 7. Spectrum Consultants India (P.) Ltd. V. CIT [2013] 34 taxman.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Shakari Sangh Ltd. [2013]…

M/S. Indigenous Bureau of India, Mumbai vs. CIT (A) NFAC, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 82/MUM/2022[AY 2019-20]Status: DisposedITAT Mumbai31 May 2022

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/S Indigenous Bureau Vs. Cit(A) Of India (Formerly Known As Nfac, Delhi Investigation Bureau Of India) 164, 3Rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafi1617H Appellant .. Respondent

For Appellant: N. B. GandhiFor Respondent: R.A. Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (Supra) 3. CIT v. Nispo Polyfabriks Ltd. [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. V. CIT [2013] 34 taxman.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Shakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag)/(2014) 366 ITR 163 (Raj…

M/S. Indigenous Bureau of India, Mumbai vs. CIT (A) NFAC, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 81/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/S Indigenous Bureau Vs. Cit(A) Of India (Formerly Known As Nfac, Delhi Investigation Bureau Of India) 164, 3Rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafi1617H Appellant .. Respondent

For Appellant: N. B. GandhiFor Respondent: R.A. Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (Supra) 3. CIT v. Nispo Polyfabriks Ltd. [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. V. CIT [2013] 34 taxman.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugdh Utpadak Shakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag)/(2014) 366 ITR 163 (Raj…

M/S Saint-Gobain Indi Private Limited, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 241/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

M/S. Saint Gobain India Private Limited, Chennai vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 240/CHNY/2022[2017-18]Status: DisposedITAT Chennai26 May 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

Sk Elecgtricals, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 239/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Venkata Raman (CA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…

Amutha, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 238/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 May 2022AY 2019-2020

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri B. Suresh (C.A) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ara 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur DugdhUtpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 (Ra…